VAT registration in Italy

Italy has the highest standard VAT rate of the countries we cover at 22%, and some of the most detailed reporting. Sellers make periodic VAT payments, file quarterly communications and an annual return, and businesses established outside the EU generally need a fiscal representative.

When do you need to register in Italy?

• Foreign sellers storing goods in Italy must register before their first sale.
• Businesses established outside the EU generally need a fiscal representative in Italy.
• Since 2025, non-EU businesses registering through a fiscal representative must also provide a €50,000 guarantee (bank guarantee, surety bond or state securities) valid for at least 36 months, or risk losing their Italian VAT number. We explain the options and quote Italian fiscal representation individually.
• If you sell from another EU country to consumers in Italy, you can use the One-Stop-Shop (OSS) instead of a local registration once EU-wide distance sales pass €10,000, unless you also store goods here.

How we register you

1. 1We confirm whether you need a Italy VAT number and send a document checklist.
2. 2We prepare the application, translations and any fiscal representative paperwork.
3. 3You sign, and we file with the tax office and answer its questions.
4. 4Your VAT number is issued and we set up your first return.